This book offers a comprehensive overview of the theory and practice involved in designing policies on the international aspects of tax regimes for extractive industries exploiting oil, gas, or minerals, with a particular focus on developing and emerging economies. It addresses …
"This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax, matters harmful tax competition, sta…
This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good tax governance, harmful tax competition, state aid, tax …
The transfer pricing of intangibles (patents, trademarks, etc.) is an important issue in international tax law, because it determines how superprofits generated by multinationals through the exploitation of valuable intellectual property (IP) in their worldwide value chains are …
The transfer pricing of intangibles (patents, trademarks, etc.) is an important issue in international tax law, because it determines how superprofits generated by multinationals through the exploitation of valuable intellectual property (IP) in their worldwide value chains are …
International Tax Primer' provides an introduction to the policies that countries seek to advance with their international tax rules, with numerous examples drawn from the practices of both developed and developing countries. This third edition has been expanded substantially, a…
The book represents a holistic, scientific analysis of Country-by-Country Reporting (CbCR) and its implementation within Germany. It analyses questions of doubt, the regulations for the automatic exchange of information and the economic (mis)interpretation possibilities. The res…
This book provides an introduction to international taxation. The book presents its material in a global context, explaining the variety of approaches used around the world to deal with central issues that arise in international tax. It covers the basics on double tax relief, gi…